1. Need a name and ID number.
2. The unit issues invoices. Company name, taxpayer identification number, address, telephone number, bank account number and other information are required.
3. Special VAT invoice. The company name, tax number, bank name and account number, as well as the name, model, unit, quantity, unit price, total amount and sales list of the goods need to be provided.
4. General VAT invoice. Buyer's name, taxpayer identification number or unified social credit code are required.
Special invoices must be issued according to the following requirements:
1, clearly identifiable.
2, shall not be altered. If it is filled in incorrectly, a special invoice shall be issued separately, and the words "filled in incorrectly and invalid" shall be marked on the wrong special invoice. If the special invoice is invalid after being issued because the buyer did not ask for it, it should also be treated as an error.
3. Complete the project.
4, tickets, goods, face value is consistent with the actual amount charged.
5. The content of each item is correct.
6. Invoice and deduction shall be affixed with the special seal for invoice.
To sum up, administrative organs, institutions and other non-enterprise units or individuals do not need to provide taxpayer identification number or unified social credit code to obtain VAT ordinary invoices. It should be noted that invoices should be issued in accordance with regulations, and all of them should be issued at one time.
Legal basis:
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 22
Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices.
No unit or individual may have the following acts of falsely issuing invoices:
(a) for others, for their own invoices inconsistent with the actual business situation;
(two) let others issue invoices for themselves that are inconsistent with the actual business situation;
(three) introduce others to issue invoices that are inconsistent with the actual business situation.